The best method to view the performance of a moveable light is to enable Frustums on a directional light. You will see that the frustum encompasses and calculates for all moveable objects in a scene. It recalculates the lighting for every frame, altering the light and shadow maps as necessary. This is why moveable lights are the most cost heavy lighting. A key consideration is also that the attenuation range alters the costliness of the light. A smaller attenuation cone or sphere will be less costly than a larger one.

Smaller attenuation range (cone) requires less performance.

Smaller attenuation range (cone) requires less performance.

Larger attenuation area (compared to left) has greater performance cost.

Larger attenuation area (compared to left) has greater performance cost.

When To Use

If you only want to alter the intensity or color of a light, then you should use a stationary light as it is less costly and achieves the same goal.